Taxes

Question 1

What were the two categories of tax?

Answer 1

Direct and indirect

Question 2

Difference between direct and indirect taxes

Answer 2

Direct = burdened on individuals' incomes and collected by royal officials
Indirect = Levied on goods and duties, collected by tax farmers

Question 3

How much did direct taxes make up of the government’s income?

Answer 3

1/3

Question 4

How much did indirect taxes make up of the government’s income?

Answer 4

1/2

Question 5

What was the oldest of all of France’s state taxes?

Answer 5

Taille

Question 6

The Taille was the royal government’s most profitable impost, how much did it bring in every year?

Answer 6

About 20 million livres

Question 7

Why were the First and Second Estates exempt from Taille payment?

Answer 7

It was intended as a payment for military service - the Second Estate fought and the First Estate could not fight

Question 8

Who did the burden of the Taille fall mostly on?

Answer 8

Peasants and rural landholders

Question 9

Why was the Taille first imposed?

Answer 9

To meet the cost of the Seven Years’ War

Question 10

Why was the Taille the most unpopular tax?

Answer 10

It was inconsistent because it was easy to evade, particularly for city dwellers
The amount could vary significantly from year to year

Question 11

How was the Taille calculated?

Answer 11

According to the value of property owned and income received

Question 12

Was the Taille direct or indirect?

Answer 12

Direct

Question 13

How much was the Vingtième tax on income?

Answer 13

5%

Question 14

When was the Vingtième introduced and then renewed?

Answer 14

1749

Renewed at the beginning of the Seven Years’ War in 1756 and again in 1760

Question 15

Why was the Vingtième introduced?

Answer 15

To offset war costs

Question 16

Was the Vingtième a direct or indirect tax?

Answer 16

Direct

Question 17

When did most people expect the Vingtième to be withdrawn? What did Louis XVI do instead, despite opposition from the parlements and the people?

Answer 17

End of Seven Years’ War in 1763

Louis continued to renew it

Question 18

When did Capitation become permanent?

Answer 18

Early 18th century

Question 19

When was Capitation first introduced?

Answer 19

1695

Question 20

Why was Capitation first introduced?

Answer 20

A wartime measure

Question 21

What determined how an individual paid the Capitation tax?

Answer 21

Profession

Question 22

How many different payment levels for Capitation were there?

Answer 22

22

Question 23

Depending on social class, what did the payment levels of Capitation range from?

Answer 23

1-2000 livres

Question 24

Who was taxed by the Vingtième?

Answer 24

Third Estate

Question 25

Who was taxed by Capitation?

Answer 25

In the theory the Second and Third Estates | Over time the nobility found ways to greatly reduce the

Question 26

In practice the capitation was an addition to what?

Answer 26

The taille

Question 27

When was Capitation abolished?

Answer 27

After the Revolution

Question 28

Was Capitation direct or indirect?

Answer 28

Direct

Question 29

What was the Gabelle?

Answer 29

A duty payable on salt

Question 30

Was the Gabelle a direct or indirect tax?

Answer 30

Indirect

Question 31

How was salt sold to prevent smuggling, black-marketeering and avoidance of the Gabelle?

Answer 31

In minimum amounts at official stores

Question 32

By the 1780s, how much did the Gabelle raise per annum? What % of the royal government's taxation revenue was this?

Answer 32

55 million livres | 10%

Question 33

Why was the Gabelle widely unpopular?

Answer 33

It was payable by everyone and difficult to avoid

Question 34

What was the Aidas tax?

Answer 34

A tax on food and drink

Question 35

What did the Aidas tax particularly target?

Answer 35

Wine, the most popular alcoholic drink in the 18th century

Question 36

Was the Aidas a direct or indirect tax?

Answer 36

Indirect

Question 37

Who paid the Aidas?

Answer 37

Everyone

Question 38

What was the Octrios tax?

Answer 38

A tariff on goods entering towns and cities, particularly Paris

Question 39

Was the Octrios tax direct or indirect?

Answer 39

Indirect

Question 40

Who was taxed by the Octrios?

Answer 40

Everyone

Question 41

Indirect taxes were so important that many French cities maintained what?

Answer 41

High medieval walls

Question 42

Why did many French cities maintain high medieval walls?

Answer 42

To force goods coming into the city to pass through the gates, where they were inspected and taxed